增值税转型及其实施步骤初探  

Primary Study of VAT Transition and It's Application Program

作　　者：王瞳[1] 王冬梅[1] 王岩[1] 

机构地区：[1]北方交通大学经济管理学院,北京100044

出　　处：《北方交通大学学报》2002年第1期106-109,共4页Journal of Northern Jiaotong University

摘　　要：我国现行生产型增值税已经暴露出种种弊端 ,不适应我国经济发展的进一步要求 .消费型增值税能克服生产型增值税的缺点 ,是增值税转型的最终目标 .收入型增值税不应是生产型增值税向消费型增值税转型的过渡阶段 .生产型增值税向消费型增值税转型应采取分步实施。Nowadays, the exposed disadvantage of production type of VAT doesn't adapt to the requirements of economic development in China. Consumption type of VAT can overcome the disadvantage of production type of VAT and become the final goal of VAT transition. Revenue type is not the interim of the transition from production type to consumption type. The strategy of the transition should be taken step by step and extended the range of taxation gradually.

关 键 词：增值税 转型 消费型 收入型 生产型 

分 类 号：F812.42[经济管理—财政学]